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V1381-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Services for creating literary works for foreign publishers are subject to VAT but exempt

A writer resident in Spain has enquired about the taxation of a literary work commissioned by a US publisher. The DGT has determined that the activity constitutes income from employment, which is exempt from VAT and does not require registration in the IAE provided there is no organisation of production means.

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Lifecycle

2021-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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